Relocation expenses Policy

Transcription

1 Relocation expenses Policy Policy summary West Yorkshire Police complies with Police Regulations 2003 and Police Staff Conditions of Service and has established procedures for relocation expenses for police officers or members of staff. Aims The aims of the policy are to explain: the provisions of relocation expenses; who is eligible; and how you can apply. Scope These procedures apply: Criteria 1 to police officers (of a rank below Assistant Chief Constable level) and police staff; and 2 when a District Chief Superintendent or departmental head has deemed the post suitable for a relocation package. te: Assistant Chief Constables and above will be as per relevant provisions in Police Regulations. This policy can be used as guidance for the Chief Officer Team and their entitlements will be no less favourable than those detailed in this policy. Compliance The policy procedure has been developed in accordance with Police Regulations 2003 regulation 35 Annex V and in consultation with police staff unions. Chapter 1 Relocation package Post deemed suitable The district chief superintendent or departmental head, in discussion with a member of Human Resources senior management team, will decide prior to advertisement of the post whether a relocation package should be provided. This will be determined by the needs of the organisation and in accordance with the Police Regulations 2003 and Police Staff Conditions of Service. Where a post is advertised nationally, the district chief superintendent or departmental head should consider providing a relocation package for external candidates who are successful in obtaining the post. The advertisement must specify that a relocation package is available, subject to approval.

2 Eligibility To be eligible for a relocation package, you must live: beyond the Force boundary; and at least 40 miles from your permanent place of work. Other cases are at the discretion of the Chief Constable or the PCC if appropriate. t applicable Relocation expenses will not be paid to officers, below the rank of ACC, who voluntarily transfer from one Force to another. Maximum value All reasonable sale and purchase costs as specified in this guidance will be reimbursed subject to a current maximum value of 18,970. In exceptional circumstances this figure may be exceeded but only with the agreement of the Chief Officer Team, Chief Constable or the PCC if appropriate. Chapter 2 Temporary accommodation Temporary If you move into temporary accommodation before purchasing a property, removal costs to the temporary accommodation may be paid. Rental payments for the temporary accommodation can be claimed for a period of up to 26 weeks. In exceptional circumstances the Chief Constable can, at his discretion, agree for longer than 26 weeks to be paid. Chapter 3 House sale and purchase What can be included If you are given a relocation package, you are entitled to payment of reasonable costs in the following areas: 1 Fees for arranging a mortgage. 2 Mortgage interest, rent, council tax and water service charges for the former home maybe reimbursed in certain circumstances. (te: mortgage interest cannot be paid if an officer is in receipt of rental payments on temporary accommodation). 3 Expenses reasonably incurred where you rent your former home to tenants can be paid, subject to the Head of Operational HR s approval.

3 4 Removal costs. Three written quotations are required, the lowest being paid. 5 If a property owner, the costs of selling your previous property and, if purchasing a property, the costs of purchase, i.e.: a b c d e f g Stamp duty incurred on a house purchase can be paid. This is limited to stamp duty on a property value up to six times the police officer s or police staff member s annual salary. Estate agents fees for a house sale. This is up to 1.5% of sale value. In exceptional circumstances this can be increased to 2%. Three written quotations are required, the lowest being paid. Solicitors fees. Three written quotations are required, the lowest being paid. Search fees. Land registry fees. Surveyor s fees. These should not usually exceed 600. Fees can be paid for one aborted purchase and/or sale provided they fall within the general criteria. What is not included The following items are not included in the relocation package: 1 Bridging loan. 2 House repairs and redecoration. 3 Purchase of furniture or soft furnishings. 4 Purchase of removable electrical appliances. Invoices Where a combined invoice is received for various services, individual elements should be itemised. Time limitation Within twelve months You should move home within twelve months of starting your appointment or transfer. However: if and then you can satisfy the Head of Operational HR that you have taken all reasonable steps; through no fault of your own, the move cannot take place; the Head of Operational HR may extend the period over which relocation expenses can be paid.

4 Travelling between former and new home Preliminary visits The Force will pay for up to four preliminary visits between your former and new home when connected to their sale or purchase. This includes property search visits and covers: accommodation and meal expenses; and journeys to temporary accommodation and the new home. Standard class return rail fare will be paid for you and your spouse, civil partner or partner. Return journeys home The value of one standard class return rail journey fare or local mileage rate claim (not exceeding the standard rail fare) will be funded per week. This will occur for a period of six months or until the house move occurs, whichever is the shorter. Incidental expenses Information Incidental expenses connected to the move of home and/or sale/purchase can be paid up to a current maximum of value of 12,120 in total. This figure will be reviewed annually in line with the Retail Price Index. Incidental expenses can include: 1 storage costs. These are limited to twelve months unless the period allowed for moving home is extended by the Head of Operational HR; 2 lighting and heating; 3 carpets; 4 curtains; 5 electrical items, such integrated kitchen equipment, that cannot be transferred to the new home; or 6 the cost of home information packages where applicable. Taxation Information All relocation costs above the Inland Revenue threshold (currently 8000) are liable to tax and Class 1A (Employers) National Insurance Contributions.

5 Also some items, such as mortgage interest, will attract tax and Class 1A (Employers) National Insurance Contributions even if the overall package value does not exceed the Inland Revenue threshold. Further guidance on tax liability can be found on the HMRC website The Force will not meet any tax liabilities on behalf of individuals other than for officers in ACPO ranks to whom the provisions of Home Office Circular 010/2012 Recommendation 37 apply. Chapter 4 Leaving within three years of joining Resigns, retires or dismissed on the grounds of conduct If you leave West Yorkshire Police within three years of joining, unless otherwise determined by the Chief Officer Team, you will be required to repay the following amounts of your relocation package. This provision does not apply to police officers who transfer to another Force. Leave in year 1 years 2 and 3 Will have to repay 100% of the amount of relocation costs paid. 100% of the relocation costs, less 1/24 for each completed month (commencing from the beginning of year two). Example: If you are in receipt of a relocation package and leave West Yorkshire Police at the end of two years, you would be required to repay 12/24ths or 50% of the relocation package. From the start of year four there is no obligation to repay any part of the relocation package. Career break If you ask to undertake a career break, your length of service will be suspended from the date the career break starts. If you have not served for three years and don t want to be liable for repaying part of your relocation package, you must return for at least the remainder of the three years before leaving. When three years service in total, combining the period before and after the career break, has been completed, you will no longer be liable to repay any part of the relocation package. Admin Last revised: vember 2013 Scheduled for review: vember 2017